Dvat appeal urgent

Mr Manoj Gupata,

  Normal rules say that the selling dealer should produce 'C' forms to the assessing/LVO within three months of the quarter in which they were sold. If it can not be done the LVO/assessing officer may grant some extension of time if the dealer shows some cause for the delyay in submission of forms.If such extended period is not exhausted you can file the late received forms  before the assessing authority with  an application requesting him to rectify the order and reduce the levy to the concessonal level.If such extension of time also has expired,then the appellate authority can consider the request under very rare and really difficult circumstances due to which the dealer could not file the required 'C' forms. This is the ruling given by the honourable Supreme Court of India in the case of State of Andhra Pradhesh Vs Hyd Cements 1994,94 stc410. So, in this situation see whether you can approach the assessing officer or prefer an appeal. For going on appeal you have to quote the special grounds due to which the necessary forms could not be filed before the said officer. Then only pettition grounds can be drafted.......mjk